摘要
企业养老保险基金收缴困难的原因有 :经营者的保险意识不强和短期行为导致企业有钱不愿缴 ;养老保险基金管理的不规范性致使企业想缴不敢缴 ;经营困难与缴费比例过高使得企业缺钱无力缴 ;征收制度缺乏刚性与操作缺乏理性使企业拖着不肯缴。解决问题的对策有 :严格管理、取信于民 ;健全法律、明确责任 ;改革操作办法 ,实现社会化发放 ;加大征收力度 ,积极清缴以前欠款 ;合理确定比例 ,确保足额征收 ;加强宣传教育 。
Causes of the difficulty arising from collection and payment of endowment insurance fund lie in the fact that business operators are not very insurance-conscious and of short-term behaviour, the situation of which was such that enterprises are unwilling to pay the fund even if they hare enough money; that the unstandardized management of fund makes enterprises afraid to pay it even if they want to; that in addition to the difficulty of business operation the high proportion in payment leads to insolvency for lack of fund; and that the lack, of 'rigidity' in collection system and of 'reason' in operation is the cause for enterprises to pay unwillingly by intentional delay. Solutions offered here for these problems are: to enforce rigorously the rules and regulations for management; to win the people's confidence; to perfect legal system; to make clear responsibilities; to improve methods of operation; to get fund dispensation socialied; to strengthen the force of collection; to turn in the back pay actively; to make the proportion reasonable; to ensure collection in a specified amount; to strengthen propaganda and education; and to enhance insurance-consciousness.
